Idaho Society of CPAs

Audits of Employee Benefit Plans Subject to ERISA

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  • Location
    • Your Space
      Your Space
      Self Study - AICPA, ID 00000
  • Credits
    • 12.50
  • Credit Type(s)
    • Accounting (1.00)
    • Auditing (11.50)
  • Prerequisites

    • None

  • Vendor
    • AICPA
  • Level
    • Basic
  • Fields of Study
    • Accounting
    • Auditing
  • Message
    • When & Where You Want

Description

Educate yourself with the applicable knowledge to perform quality employee benefit plan audits, from planning to reporting, in compliance with applicable auditing standards.

Designed For

  • Auditors of employee benefit plans, practitioners considering the addition of EBP audits as a service offering, and accountants in business and industry responsible for company benefits.

    • Objectives

    • Recognize accounting and auditing requirements for a compliant audit of EBPs.
    • Identify appropriate audit procedures to plan, perform and report on EBP financial statements.
    • Recognize new auditing, accounting, and regulatory developments impacting EBP audits, including SAS No. 136.

    Highlights

    • GAAP vs. ERISA reporting requirements
    • Audit planning and pre-engagement activities
    • Risk assessment, including consideration of internal control
    • Auditing the statement of net assets available for benefits
    • Auditing the statement of changes in net assets available for benefits
    • Other auditing considerations, including prohibited transactions and tax compliance
    • The auditor's report
    • Financial statement disclosures
    • Supplemental schedules

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